His () income is $36,000; that is to say, he earns $3,000 a month.()。

A.so…that

B.too… that

C.too…to

D.so… to

A.breeding

B.breeded

C.brood

D.being breed

If everybody pays his income tax, our inland ______ will be increased enormously.

A．efficiency

B．revenue

C．privilege

D．validity

A.discount

B.account

C.receipt

D.income

omputer whenever a new CPU was introduced.

A．imbibeing

B．modifying

C．increasing

D．upgrading

ecause ______.

A．it is doctors who generate income for the hospital

B．a doctor is ultimately responsible for a patient's health

C．most of the patient's bills are paid by his health insurance

D．some patients might refuse to accept their physician's advice

听力原文：Which of the following descriptions about industrial workers is true？

(36)

A．Industrial workers earn income from their factory businesses.

B．The percentage of industrial workers in the labor force is declining.

C．The payment for industrial workers is gradually decreasing.

D．Industrial workers are paid differently from service workers.

urrent year. Hank owns a 40% interest in the company and is a material participant. At the beginning of the year, Hank's adjusted basis in the stock is $30,000. During the year the company borrows $100,000 with a recourse note. How much of the loss can Hank deduct on his current-year income tax return？()

A.$0

B.$30,000

C.$70,000

D.$160,000

E.$200,000

You should assume that today’s date is 1 March 2014.

George, a software developer, was born on 11 June 1986. He has accepted a one-year contract to update software for Xpee plc.

(1) The contract will run from 6 April 2014 to 5 April 2015, with a fee of ￡40,000 payable for the entire year of the contract. A condition of the contract is that George will have to do the work personally and not be permitted to sub-contract the work to anyone else.

(2) George will work from home, but will have to attend weekly meetings at Xpee plc’s offices to receive instructions regarding the work to be performed during the following week.

(3) George will not incur any significant expenses in respect of the contract apart from the purchase of a new laptop computer for ￡3,600 on 6 April 2014. This laptop will be used 100% for business purposes.

(4) During the term of the contract, George will not be permitted to work for any other clients. He will therefore not have any other income during the tax year 2014–15.

(5) George’s tax liability for the tax year 2013–14 was collected through PAYE, so he will not be required to make any payments on account in respect of the tax year 2014–15.

George has several friends who are also software developers. He understands that his employment status is not clear cut but that his income tax liability for the tax year 2014–15 will be the same regardless of whether he is treated as employed or as self-employed. However, George appreciates that there are advantages to being classed as self-employed.

Required:

(a) List FOUR factors which are indicators of George being treated as an employee in relation to his contract with Xpee plc rather than as self-employed. Note: You should confine your answer to the information given in the question. (2 marks)

(b) Calculate George’s income tax liability and national insurance contributions for the tax year 2014–15 if he is treated as self-employed in respect of his contract with Xpee plc. (4 marks)

(c) If George is treated as being an employee of Xpee plc instead of self-employed:

(i) Explain why his income tax liability will be payable earlier. (2 marks)

(ii) Calculate the additional amount of national insurance contributions which he personally will suffer for the tax year 2014–15. (2 marks)

第二篇

Shopping at Second-hand Clothing Stores

When 33-year-old Pete Barth was in college, shopping at second-hand clothing stores was just something he did - "like changing the tires on his car." He looked at his budget, and decided he could save a lot of money by shopping for clothes at thrift shops.

"Even new clothes are fairly disposable (用后即丢掉的) and wear out after a couple of years," Barth said. "In thrift shops, you can find some great stuff whose quality is better than new clothes."

Since then, Barth, who works at a Goodwill thrift shop in the US state of Florida, has found that there are all kinds of reasons for shopping for second-hand clothing. Some people like him, shop to save money. Some shop for a crazy-looking shirt. And some hop as a means of conserving energy and helping the environment.

Pat Akins, an accountant at a Florida Salvation Army (SA) (救世军) thrift shop, said hat, for her, shopping at thrift shops is a way to help the environment.

"When my daughter was little, we looked at it as recycling," Akins said. "Also, why ay 30 dollars for a new coat when you can get another one for a lot less？"

Akins said that the SA has shops all over the US - "some as big as department stores." All of the clothes are donated (捐赠), and when they have a surplus (盈余), they'll have "stuff a bag" specials, where customers can fill a grocery sack with clothes for only or 10 dollars.

Julia Slocum, 22, points out, however, that the huge amount of second-hand clothing in the US is the result of American wastefulness.

I'd say that second-hand stores are the result of our wasteful, materialistic culture," said Slocum, who works for a pro-conservation organization, the Center for a New American Dream. "Thrift shops prevent that waste from going to landfills (垃圾填埋场); they give clothing a second life, provide cheaper clothing for those who can't afford to buy new ones and generate (生成) income for charities. They also provide a way for the wealthy and middle classes to shed (摆脱) some of the guilt for their level of consumption."

36 Which statement about Barth is NOT true？

A He is 33 years old now.

B He works at a Goodwill thrift shop.

C He works at a Salvation Army thrift shop.

D He was a college student many years ago

edroom suite from Foster's for $8, 000.The sticker price is $11,000.Foster's policy is to "discount" all customer purchases for up to $1,000 off of the sticker price for purchases over $10,000.What is the tax treatment of Stephen's furniture purchase？

I.Stephen does not need to account for the furniture purchase since it is for his personal use.

II.Stephen has imputed income because of the nature of the furniture purchase.

()

A、Only statement I is correct

B、Only statement II is correct

C、Both statements are correct

D、Neither statement is correct